9911796707
TMI Blog2015 (1) TMI 788X X X X Extracts X X X X X X X X Extracts X X X X ..... f the activities, the Ld. DIT(E) has rejected the application for registration filed by the applicant and passed the impugned order. We are of the view that no interference is called in the impugned order, hence, we uphold the same by dismissing the appeal of the Assessee. - Decided against assessee. - I.T.A. No. 5049/Del/2012 - - - Dated:- 9-1-2015 - Shri S. V. Mehrotra And Shri H. S. Sidhu,JJ. For the Petitioner : None For the Respondent : Sh. Vikram Sahay, Sr. DR ORDER Per H. S. Sidhu : JM This appeal by the Assessee is directed against the order of the Ld. Director of Income Tax (Exemptions), New Delhi dated 31.7.2012. 2. The assessee has raised various grounds, however, the effective ground is related to grant of registration u/s. 12A of to the assessee society. 3. The brief facts of the case are that the Assessee Society has filed an application in Form No. 10A on 27.2.2012 seeking registration u/s. 12A of the Income Tax Act, 1961. Accordingly, the assessee was issued letter dated 16.4.2012 requesting it to submit the various details/ documents/ explanation on or before 26.4.2012. In response to the aforesaid letter dated 26.4.2012 assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nditions and general, spiritual, moral and civic welfare of the people of whatever occupation irrespective of race, religion, sex, class, community, caste or creed. The members of the Society are Catholic Nuns. In connection with application for registration u/s 12A of the IT Act, your appellant filed the following details before the DIT (Exemption). 1) Recipients ID Proof 2) Books, Bills Vouchers 3) Original Memorandum of Association and Rules Regulations of the Society 4) Notes on activities of the Society 5) Receipts Payments Alc up to 31.05.2012 The DIT (Exemption) rejected the application Vis 12A on the following grounds: Amount spent are meagre, activities are not verifiable, no evidence for the activity and no major charitable activity is done. Your appellant humbly submit the following:- The appellant's Society was formed only on 08.l2.2011 and have incurred a sum of ₹ 34,393/- for charitable purpose as detailed below (Audited Receipts Payments A/c) Particulars Amount (Rs.) Providing help to Churches 5,000/- Aid to Convent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statute, at the time of granting registration u/s 12AA of the Income Tax Act, the DIT (Exemptions) has to satisfy himself about the genuineness of the activities of the Institution and in that action, he can make enquiries, if it is necessary [Sec. 12AA (i)(a)]. The other requirement which is laid down u/s 12AA (i) (b) of the Act is that the DIT (Exemptions) has to satisfy about the objects of the Institution. The sum and substance of the provision is that the DIT (Exemptions) is required to satisfy himself about the objects of the Trust and also the genuineness of the activities of the Trust, before granting registration u/s 12AA of the Income Tax Act. From this it is clear that the provisions of Sec 12AA of the Act restrict the power of the DIT (Exemptions) to examine as to whether an applicant is actually carrying on activities which are genuine or not, and also to verify whether the objects of an applicant is in consonance with the requirement of Sec. 11/13 of the Income Tax Act. Once the DIT (Exemptions) has not doubted on the genuineness of the activities of the Applicant nor doubted its objects, his power ends and he cannot be allowed to travel beyond it. In the view of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emptions) that the appellant did not claim that the members of the organization is doing Charitable activities without being remunerated there by indicating that though the expenses are low, actual Charitable work is being done on the field is against facts. At the time of hearing on 15.05.2012 before the Income Tax Officer, HQ (E), the appellant has explained all the facts and also clarified their position that all the members of the Society are religiously professed Christian nuns and they are doing Charitable activities without any remuneration. Considering the above, we humbly request the Hon'ble Tribunal be merciful enough to allow the appeal and direct the DIT (Exemptions) to grant registration u/s 12A of the IT Act. 7.1 After hearing the Ld. DR and perused the impugned orders alongwith the written submissions filed by the assessee, we are of the considered view that the assessee society was created on 8.12.2011 with various aims and objects and field an Application in Form NO. 10A on 27.2.2012 for seeking the registration u/s. 12A of the I.T. Act, 1961. Ld. DIT(E) issued a letter dated 16.4.2012 requesting the assesee to submit 11 documents for satisfying himself ..... X X X X Extracts X X X X X X X X Extracts X X X X
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